The Blue Book is intended to provide guidance to those offices and individuals responsible for managing, keeping records of, accounting for, and reporting on the use of federal funds at institutions that participate in the Title IV, Federal Student Aid programs (FSA programs). The majority of these functions traditionally have been vested in a school’s fiscal offices – business office, comptroller, and treasurer. However, all offices at participating institutions share the fiduciary responsibility for safeguarding federal funds and ensuring they are used as intended. Therefore, it is our hope The Blue Book will be used as a technical resource by all who administer and manage FSA program funds.